Eric T. Rapley

Colorado State University, Fort Collins - Department of Accounting

Assistant Professor

257 Rockwell Hall

Fort Collins, CO 80523

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,529

SSRN CITATIONS
Rank 47,304

SSRN RANKINGS

Top 47,304

in Total Papers Citations

14

CROSSREF CITATIONS

4

Scholarly Papers (12)

1.

Early Evidence on the Use of Foreign Cash Following the Tax Cuts and Jobs Act of 2017

Number of pages: 51 Posted: 06 Apr 2021
Brooke Beyer, Jimmy Downes, Mollie Mathis and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln, affiliation not provided to SSRN and Colorado State University, Fort Collins - Department of Accounting
Downloads 477 (112,573)
Citation 2

Abstract:

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Tax Cuts and Jobs Act; payout policy, capital investment, internal capital market

2.

Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability

Accounting Horizons, Forthcoming
Number of pages: 54 Posted: 24 Jul 2018
Brooke Beyer, Sandeep Nabar and Eric T. Rapley
Kansas State University, Oklahoma State University, Stillwater - Spears School of Business and Colorado State University, Fort Collins - Department of Accounting
Downloads 246 (230,910)
Citation 1

Abstract:

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real earnings management, future operating performance, signaling, opportunistic behavior

3.

High-Quality Information Technology and Capital Investment Decisions

Journal of Information Systems, Forthcoming
Number of pages: 55 Posted: 05 Jul 2019 Last Revised: 17 Dec 2019
Kennesaw State University, Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting
Downloads 227 (249,597)
Citation 2

Abstract:

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internal information quality; capital expenditure; research and development; acquisition; information technology quality

4.

Disaggregated Capital Expenditures

Number of pages: 40 Posted: 01 Apr 2015 Last Revised: 20 Apr 2019
Brooke Beyer, Don Herrmann and Eric T. Rapley
Kansas State University, Oklahoma State University - Stillwater - School of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 220 (257,054)
Citation 1

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Capital Expenditures; Disaggregation; Maintenance CAPX; Growth CAPX.

5.

Consequences of US Audit Standards and Practice for Foreign Jurisdictions: Evidence from Expanded Audit Reporting

Number of pages: 60 Posted: 12 Sep 2023 Last Revised: 31 Mar 2024
Eric Lohwasser, Eric T. Rapley and Linette M. Rousseau
Colorado State University, Colorado State University, Fort Collins - Department of Accounting and University of Houston, Bauer College of Business
Downloads 193 (289,897)
Citation 2

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key audit matters; critical audit matters; audit regulation; expanded audit reports; cross-listed companies; audit standard-setting

6.

Schedule UTP: Stock Price Reaction and Economic Consequences

Journal of American Taxation Association, Vol. 35, No. 1, 2013 DOI: 10.2308/atax-50246, 2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 03 Jul 2012 Last Revised: 25 Aug 2018
John L. Abernathy, Stephan Davenport and Eric T. Rapley
Kennesaw State University, University of Tennessee, Chattanooga - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting
Downloads 166 (331,048)
Citation 9

Abstract:

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Schedule UTP, tax avoidance, uncertain tax positions, event study

7.

Critical Audit Matters: Recurring, Nonrecurring, and Intermittent

Posted: 07 Nov 2023 Last Revised: 27 Mar 2024
Brooke Beyer, Binod Guragai and Eric T. Rapley
Kansas State University, Texas State University, San Marcos - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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AS 3101, Critical Audit Matters, CAM Topic Occurrence, CAM Topic Recurrence

8.

Cannabis financial statement audits in Canada before and after legalization: A “joint” analysis

Journal of Accounting and Public Policy, 107153 https://doi.org/10.1016/j.jaccpubpol.2023.107153
Posted: 17 Oct 2023
James Brushwood, Michelle Draeger and Eric T. Rapley
Colorado State University, Fort Collins - Department of Accounting, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

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Audit risk, Big 4 auditor, Cannabis legalization, Reputational risk, Second-tier auditor

9.

Unintended Costs of a Dual Regulatory Environment: Evidence from State-Level Cannabis Legalization and Bank Audit Fees

Journal of Accounting and Public Policy, Forthcoming
Posted: 14 Apr 2020
James Brushwood, Curtis M. Hall and Eric T. Rapley
Colorado State University, Fort Collins - Department of Accounting, Drexel University - Bennett S. LeBow College of Business and Colorado State University, Fort Collins - Department of Accounting

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Audit fees; Banking; Cannabis legalization; Conflicting regulatory environment; Enforcement uncertainty

10.

The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments

Journal of Accounting and Public Policy, Vol. 40, No. 5, 2021
Posted: 19 Dec 2018 Last Revised: 22 Feb 2022
Eric T. Rapley, Jesse C. Robertson and Jason L. Smith
Colorado State University, Fort Collins - Department of Accounting, University of North Texas and University of Nevada, Las Vegas

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Critical audit matters; auditor tenure; nonprofessional investors; management disclosure credibility; audit quality.

11.

Internal Capital Market Inefficiencies, Shareholder Payout, and Abnormal Leverage

Journal of Corporate Finance, Vol. 43, 39-57, DOI.org/10.1016/j.jcorpfin.2016.12.009
Posted: 23 Aug 2018
Brooke Beyer, Jimmy Downes and Eric T. Rapley
Kansas State University, University of Nebraska at Lincoln and Colorado State University, Fort Collins - Department of Accounting

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Internal Capital Market, Foreign Cash, Dividend, Repurchase, Payout Policy, Abnormal Leverage

12.

External Auditor Responses to Tax Risk

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 27 Oct 2016 Last Revised: 11 Sep 2019
Kennesaw State University, Claremont McKenna College - Robert Day School of Economics and Finance, Colorado State University, Fort Collins - Department of Accounting and Colorado State University, Fort Collins - Department of Accounting

Abstract:

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Audit Fees, Tax Risk, Effective Tax Rates, Auditor-Provided Tax Services, Nonaudit Services